|Abstract: || 中共自1979年推動改革開放以來，相繼利用所得稅、關稅、土地使用、職工使用等優惠措施，吸引台商資金進入大陸投資，以達成在經濟上彌補當時中國建設資金、工業設備、技術及人員素質的短缺，並有效推動中國產業升級增加出口貿易的競爭力。而政治上，中共對台經貿政策採取「以經促統」策略，期藉由台商在大陸所形成之群聚效應，促其成為對台灣官方的壓力遊說團體，試圖達成「以民逼官、以商圍政」的政治目的。|
Since 1979 the Communist Party of China promoted opening of the reform, favourable measure of utilizing income tax, tariff, land utilization, worker to use in succession etc.,attracted Taiwan enterprise''s fund to enter the mainland to make the investment,in order to reach and remedy the Chinese construction fund,shortage of industry equipment,technology and personnel''s quality at that time economically,and promoted China''s industry upgrading to increase the competitiveness of export trade effectively. And politically,the Communist Party of China adopted policy and practices toward Taiwanese enterprise,one urged it to become pressure lobby group official to Taiwan with clustering effect that Taiwanese enterprise forms in the China, political purpose to reach ''besiege the politics by enterprise'' and ''use the enterprise to compel the government''.
But, after 2000 Taiwanese general presidential election, because the idea of the Taiwanese person in power and the Communist Party of China authorities disparity,caused the Communist Party of China to produce sizable transitions in attracting Taiwanese enterprise’s investment policy, the Taiwan investment of any more comprehensive attraction, but took the encouragement way of the alternative yet. Moreover, after Democratic Progressive Party was in power, the Communist Party of China, on the initial stage, adopted about President Chen '' listen what he says, observe what he does'',but after President Chen promoted a succession of ''gradual Taiwan independence ''policies of rectifying name,formulating a new constitution etc. and proposed in succession ''there is one country on each side '',the Communist Party of China expressed that has already no longer entertained any expectation to the authorities in power of Taiwan. And after fourth leader Hu Jin-tao came into power, set about to adjust the policy and practices toward Taiwanese enterprise, changed the attitude of passive response in the past, and then took the initiative, for example '' the four-point guidelines set forth by Chinese President Hu Jin-tao'',''the 517 statement''and made''Anti-Secession Law '' on March 14, 2005.
This thesis, in order to observe the change of Taiwanese enterprise’s policy of the Communist Party of China in recent years, divided research range into three stages：the '' state to sate relationship '' that former President Lee Teng-hui proposed on July 9, 1999 ,'' the rotation of ruling parties of Taiwan ''on May 20, 2000, the Communist Party of China made '' Anti-Secession Law''on March 14, 2005. Moreover analysed objectively the Communist Party of China makes to Taiwanese enterprise''s policy and environmental factor of the practice, then studied the Communist Party of China of every policy and practices toward Taiwanese enterprise to sum up the suggestions when in the face of the Communist Party of China''s environment and policy changes of government and Taiwanese enterprise.